It checks to see if the forum in question has that option turned off. If it is off, then it skips the line that says "UPDATE user SET posts = posts + 1 WHERE userid = $userid". (newreply and newthread.php)
And there's a modification to the forum table (allowpostcounting), and then a simple addition in the control panel for that forum.
It's pretty easy, but came about from the "post padding" and the like, where people get 2000 posts added to their count in a day.
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